CAFECINO LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13844149

		31 March 2025		31 January 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		56,000
Tangible Assets	5		-		13,999

			-		69,999
CURRENT ASSETS
Stocks	6	-		2,500
Debtors	7	-		11,687
Cash at bank and in hand		5		4,616

		5		18,803
Creditors: Amounts Falling Due Within One Year	8	(17,550 )		(49,543 )

NET CURRENT ASSETS (LIABILITIES)			(17,545 )		(30,740 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(17,545 )		39,259

Creditors: Amounts Falling Due After More Than One Year	9		(118 )		(66,900 )

NET LIABILITIES			(17,663 )		(27,641 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(17,763 )		(27,741 )

SHAREHOLDERS' FUNDS			(17,663)		(27,641)

Page 1

Page 2

CAFECINO LIMITED

Balance Sheet (continued)

As At 31 March 2025

For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kumarasamy Thamotharan

Director

8 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

CAFECINO LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13844149 . The registered office is 94 London Road, St. Albans, Hertfordshire, AL1 1NX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	Reducing Balance basis 25%
Fixtures & Fittings	Reducing Balance basis 25%

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL (2025: 4)

Page 3

Page 4

CAFECINO LIMITED

Notes to the Financial Statements (continued)

For the Period 1 February 2025 to 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2025	80,000
Disposals	(56,000 )

As at 31 March 2025	24,000

Amortisation
As at 1 February 2025	24,000

As at 31 March 2025	24,000

Net Book Value
As at 31 March 2025	-

As at 1 February 2025	56,000

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 February 2025	9,216	13,078	22,294
Disposals	(5,176 )	(8,823 )	(13,999 )

As at 31 March 2025	4,040	4,255	8,295

Depreciation
As at 1 February 2025	4,040	4,255	8,295

As at 31 March 2025	4,040	4,255	8,295

Net Book Value
As at 31 March 2025	-	-	-

As at 1 February 2025	5,176	8,823	13,999

6. Stocks

	31 March 2025	31 January 2025
	£	£
Stock	-	2,500

7. Debtors

	31 March 2025	31 January 2025
	£	£
Due within one year
Prepayments and accrued income	-	11,625
Other taxes and social security	-	62

	-	11,687

Page 4

Page 5

CAFECINO LIMITED

Notes to the Financial Statements (continued)

For the Period 1 February 2025 to 31 March 2025

8. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 January 2025
	£	£
Trade creditors	-	1,606
VAT	-	291
Directors' loan accounts	17,550	47,646

	17,550	49,543

9. Creditors: Amounts Falling Due After More Than One Year

	31 March 2025	31 January 2025
	£	£
Other loans	-	66,900
VAT	118	-

	118	66,900

10. Share Capital

	31 March 2025	31 January 2025
	£	£
Allotted, Called up and fully paid	100	100

Page 5